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Russell County board sets data-center machinery-and-tools tax at $0.24 per $100 to lure projects
Summary
The Russell County Board of Supervisors voted Dec. 8 to adopt a machinery-and-tools tax rate of $0.24 per $100 assessed value for data centers, mirroring neighboring counties to remain competitive; the ordinance is slated to take effect Jan. 1, 2026, and can be revisited after a public hearing.
The Russell County Board of Supervisors voted Dec. 8 to set a machinery-and-tools tax rate of $0.24 per $100 of assessed value for data centers, a move county attorneys and economic-development officials said is intended to keep Russell competitive with neighboring localities.
County Attorney Tyler told the board the draft ordinance uses a template rate of "24¢ on the $100 worth of assessed value," noting that several neighboring localities use the same metric. He said the ordinance would take effect Jan. 1, 2026, unless the board…
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